Judgement

VENKATARAMA AYYAR, J. : The appellant is a firm carrying on business at Ludhiana in the Punjab. The Income tax Officer assessed its income for 1945-1946 at Rs. 71,186, and on 17-9-1947 a notice of demand was served on it for Rs. 29,857-6-0 on account in income-tax and super-tax.

The appellant preferred an appeal against the assessment, and it was actually received in the office of the Appellate Assistant Commissioner on 5-11-1947, It was then out of time by 19 days, but the appeal was registered as No. 86, and notice for hearing under S. 31, Income tax Act was issued for 13-12-1947, and after undergoing several adjournments, it was actually heard on 1-10-1948. For the year 1946-1947, the Income-tax Officer assessed the income of the firm at Rs. 1,09,883, and on 29-9-1947 a notice of demand was severed on it for Rs. 51,313-14-0 on account of income-tax and super-tax.

The appellant preferred an appeal against this assessment, and it was actually received in the office of the Appellate Assistant Commissioner on 5-11-1947, and it was then 7 days out of time. It was registered as No. 89, and notice for hearing under S. 31 was issued for 24-6-1948. Eventually, it was heard along